Manufacturing companies in Indonesia currently mostly only focus on disclosing financial statements related to financial performance, only the need for a sustainability report to attract stakeholders. This study aims to examine the effect of economic, social, and environmental performance on firm value through financial performance. This study is a quantitative study that analyzes the relationship between economic, social and environmental performance on firm value through financial performance. The sample in this study using a purposive sampling method as many as 171 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The analysis used in this study uses path analysis. The results of this study indicate that [1] economic performance affects financial performance, [2] social performance affects financial performance, [3] environmental performance affects financial performance, [4] economic performance affects firm value, [5] social performance influence on firm value, [6] environmental performance has no effect on firm value, [7] financial performance has a positive effect on firm value, [8] economic performance has an effect on firm value through financial performance, [9] social performance has an effect on firm value through financial performance, [10] environmental performance has an effect on firm value through financial performance. This study uses research originality using financial performance as an intervening variable to examine the effect of economic, social, environmental performance on firm value. This study uses the GRI Standards guidelines, and the sample used in manufacturing companies. This research has never been tested before on manufacturing companies whose characteristics are different from other companies with the GRI Standards guidelines
